Office 365 APS 2: After Upgrading Old 'Office 365 Business Essentials' License, New 'Office 365 Business Essentials' License Cannot be Purchased Within 90 Days

Symptoms

The 'Provisioning Tenant resource' (InvalidOfferId) failed task appears after performing the following steps:

A customer upgrades the existing Office 365 Business Essentials license to the Office 365 Business Premium license.

The customer orders the new Office 365 Business Essentials license.

Cause

After upgrading the existing Office 365 Business Essentials license to the Office 365 Business Premium license in Service Automation, the customer tenant has the Office 365 Business Essentials (Suspended) and the Office 365 Business Premium (Active) subscriptions in the Microsoft cloud. The Microsoft cloud does not allow creating the new Office 365 Business Essentials (Active) subscription if the Office 365 Business Essentials (Suspended) subscription exists (suspended subscriptions are kept for 90 days).